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Dividends and Other Corporate Distributions Earnings
Meaning of net income
CHAPTER PAGE 1 Taxable and Exempt Income
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accrued acquired addition adjusted aff'd aff'g allowed amended amount annuity applied assets bad debt bank basis benefit Board bonds capital cash cent cert Chapter charged Circuit claimed Code Com'r compensation computing considered constitute contract contributions Corp corporation cost decision deduction depreciation determining difference discussion distribution dividend earnings effect employees excess exchange excluded exempt expenditures expenses extent fact fair market value gain gain or loss gross held holding included income interest issued lease less liability limited liquidation loss meaning method necessary notes obligations ordinary paid payment period premium prior profits purchase reasonable received recognized regulations relating reorganization respect result rule securities shares stockholders supra T.C. Memo Tax Court taxable taxpayer term tion transaction transfer Treasury treated trust United worthless